61.assessed level of material misstatement risk 重大错报风险的评估水平 q26qY5D
62.simall business 小规模企业 /&E]qc*-p
63.accounting system 会计系统 DH"_.j
64.test of control 控制测试 !TN)6e7`
65.walk-through test 穿行测试 Ekn
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66.communication 沟通 iX6*OEl/Q
67.flow chart 流程图 vs{VRc
68.reperformance of internal control 重新执行 \.?'y71
69.audit evidence 审计证据 yb-4[C:i
70.substantive procedures 实质性程序 T3Sz<K$E
71.assertions 认定 hT%
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72.esistence 存在 1*f/Y9 Z
73.occurrence 发生 FP")$
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74.completeness 完整性 },;Z<(
75.rights and obligations 权利和义务 DB0?H+8t
76.valuation and allocation 计价和分摊 ,uD}1
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77.cutoff 截止 sw50lId
78.accuracy 准确性 8yybZ@
79.classification 分类 vCn~-Q
80.inspection 检查 I0N~>SpZ5
81.supervision of counting 监盘 dpT?*qLM
82.observation 观察 L=5Y^f'aU
83.confirmation 函证 lm*C:e)4A
84.computation 计算 (/S6b
85.analytical procedures 分析程序 +fHqGZ]
86.vouch 核对 EgRuB@lw76
87.trace 追查 hP_{$c{4:g
88.audit sampling 审计抽样 ~lbm^S}-
89.error 误差 }+giQw4
90.expected error 预期误差 +1K=]#a
91.population 总体 Knp}88DR^j
92.sampling risk 抽样风险 6A4{6B
93.non- sampling risk 非抽样风险 zhh6;>P
94.sampling unit 抽样单位 !{ !(yP_
95.statistical sampling 统计抽样 _`Dz%(c
96.tolerable error 可容忍误差 L% T%6p_
97.the risk of under reliance 信赖不足风险 /PpZ6ne~[
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 z3M6<.K
100. the risk of incorrect acceptance 误受风险 ,nWZJ&B
101.working trial balance 试算平衡表 'X~CrgQl
102.index and cross-referencing 索引和交叉索引 ;+n2
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103.cash receipt 现金收入 <!-#]6
104.cash disbursement 现金支出 >+%p}l:<\
105.bank statement 银行对账单 FX+^S?x.
106.bank reconciliation 银行存款余额调节表 `a8 &
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107.balance sheet date 资产负债表日 T^g i^{
108.net realizable value 可变现净值 "uBr]N:
109.storeroom 仓库 U8eU[|-8O/
110.sale invoice 销售发票 ^oEaE#I
111.price list 价目表 ?
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112.positive confirmation request 积极式询证函 3=_to7]
113.negative confirmation request 消极式询证函 .p'\@
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114.purchase requisition 请购单 R+Rb[,m
115.receiving report 验收报告 xw3A |Aj?r
116.gross margin 毛利 6W'2w?qj?4
117.manufacturing overhead 制造费用 scZ'/(b-E
118.material requisition 领料单 !/Wv\qm
119.inventory-taking 存货盘点 }b>e
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120.bond certificate 债券 ^3nB2G.ax
121.stock certificate 股票 {
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122.audit report 审计报告 u73/#!(1=H
123.entity 被审计单位 84gj%tw'-
124.addressee of the audit report 审计报告的收件人 2'WdH1UrBc
125.unqualified opinion 无保留意见 ?e23[
126.qualified opinion 保留意见 r]%.,i7~8
127.disclaimer of opinion 无法表示意见 7T?7KS
128.adverse opinion 否定意见